Unemployment Tax Registration (UTR) allows employers and Texas Workforce Commission (TWC) staff to submit registration information.  This information is then processed and liability established or further reviewed for a liability determination. The employer also has an option to file the employer’s quarterly report on-line if they are a new business that has not acquired another entity. The employer must continue to the Unemployment Tax Service (UTS) without leaving the UTR application if the employer wants to file quarterly reports on-line.

UTR consists of 7 different tabs which allow for different processes.  These are Admin, My Assignments, My Registrations, Search, Reports, User Admin, and UTS.  TWC staff may not be able to view all Tabs due to administrative access.

Admin allows for authorized staff to view Assignment Summary, Distribution, and Staff Assignments.

Assignment Summary will provide the total current assignments to all accounts examiners. A breakdown of the total assignments are listed under Review Assignments (Liable and Acquisition) and Imaged Assignments (Entries, Incomplete, and Not Liable).

All UTR assignments are distributed by terminal digit. These are the last two digits in the TWC account number preceding the check digit (the last digit). Distribution shows the 100 terminal digits and the accounts examiners assigned to each of those terminal digits. Authorized users can change the accounts examiners assigned to those terminal digits.

Staff can see the number of Review Assignments and Imaged Assignments for each accounts examiner in Staff Assignments. Authorized users can reassign assignments, remove staff and add new staff to UTR.

My Assignments displays UTR Registrations that have processed through the overnight Tax run. An employer, their representative, or an accounts examiner can register on-line. Image Entry Assignments that have been reviewed also display. See Chapter 1 - "My Registration".

• An employer who has paid $1,500 in wages in any calendar quarter.
• An employer who had at least one employee for a day or part of a day in any 20 separate weeks during a calendar year.
• An employer who paid cash wages of $1,000 or more in a calendar quarter for domestic service.
• An employer who paid cash wages of $6,250 or more for farm or ranch labor in a calendar quarter.
• An employer who employed a seasonal worker on a truck farm, orchard or vineyard.
• An employer who employed migrant workers on a farm or ranch.
• An employer who employed seasonal workers, who performed the same work at the same time and same place as migrant workers.
• An employer who had 3 or more people performing farm or ranch labor in at least 20 separate weeks during a calendar year.
• An employer who acquired the organization, trade or business, or substantially all of the assets of a subject employer.
• An employer who wishes to voluntarily elect to pay state unemployment tax.
• An employer subject to the Federal Unemployment Tax Act and had any employees in Texas.

Note: If the employer is a Professional Employer Organization (PEO) check with our section staff leasing liaison to see if they have a license with Texas Department of Licensing and Regulation (TDLR). See Chapter 6 – "Staff Leasing".

• An employer who has not yet paid wages to persons working in Texas.
• An employer who has a mailing address outside of the United States.
• A non-profit organization that holds an Internal Revenue Service exemption under  501(c)(3).
• An employer who is exempt from the TUCA. (A church is one example.)
• An employer who is liable under two or more sections of Chapter 201 of the TUCA (domestic, regular, farm & ranch, or liable under two or more categories of farm & ranch).
• A state agency or political subdivision.
• An employer who has paid wages to U. S. citizens for services performed outside of the United States.
• An owner, officer or partner with no Social Security Number.

Liable Assignments have processed and will be liable on the Employers Master File (EMF). These will be listed with TWC Tax Account Number, Employer Name, Date Registered and Action (Review, Error, Summary).  Before clearing an assignment the accounts examiner will need to check for a duplicate account on Employer Master File (EMF); search by the FEIN if available, if not use the employer’s name or SSN. If a duplicate account is found the accounts examiner will establish one in error. If the duplicate account found is still pending or not liable, that account will be established in error. If there is a Written Authorization (C-42) posted to a pending or not liable account, make a copy and place in the 127 POA’s basket to process under the liable account. Mark out the incorrect account number and the DLN number. Put the correct account number on the C-42.

If the account found was established prior to the Internet account, the Internet account will be closed as established in error. If the Internet account is the error account, the system will send a system generated letter (see “Error” under Section 1.13.3.2 - “Review Imaged C-1 or C-1FR”).   If the Error account is not the Internet account, the accounts examiner will need to send a duplicate account letter (FL-83) under the good account number. To request a duplicate account letter put SLR on command line and enter (see Chapter 5 - “Form Letters – SLR Screen”). If a C-1 or C-1FR is lacking from the previously established account, the accounts examiner will complete a C-1 or C-1FR based on the information submitted over the Internet. The accounts examiner will complete the signature section and reference the UTR account number. Place the C-1 or C-1FR in the Doc Log & Destroy basket under the previously assigned account number and a copy of the UTR registration. 

When working your UTR assignments, if the employer has volunteered, review the SER screen to determine if the employer paid $1,500 during the quarter in which the first wages date is shown.

If the employer did pay $1,500 during that quarter verify subject date.

If the subject date is in the same quarter, no changes are needed.

If the subject date is in a different quarter release your UTR assignment. Key all corrections on STA screen the following day. If the 1st chargeable quarter is changed the rate notice will need to be pulled and a new rate notice sent.

On day two amend the subject date to the quarter in which the employer met liability, change the subject section, and 1st chargeable quarter if needed.

Send an e-mail to Status Operations Unit (SOU) on any changes made.

Note: A UTR liable account can be closed on SNC the same day the account is released from the UTR “My Assignments.”

There are 4 possible actions you can take:   

1. Review: Click => Review.  You will go to the Account Styling Page.  Verify address for + 4 digit zip code.  If + 4 digit zip code is not displayed, try obtaining one from G1CP, USPS.com, review of the summary page or calling employer. The following characters are allowed: @ # $ % & ( ) - + =. Otherwise, remove all punctuation and correct any other styling (see Chapter 2 - “Styling Accounts and Liability Issues on Accounts”) and verify ownership type. Also, check additional information on account styling page against the summary page to verify that the account was established under the correct employment type (regular, domestic, or farm & ranch) and business type. The summary of all Internet accounts will need to be checked (see “Summary” below). Document FTC about any changes being made. If any partnership, LLC or corporation’s name does not appear correct or complete, verify with the Secretary of State. To go back to My Assignments click => Cancel. To clear the assignment click => Submit. This will take you back to My Assignments to review the next account.
   
   Note: Do not use the trade name if entered in the Registrant Information. Employer must enter the trade name on the Trade Name and Physical Location Details page.
   
   Corrections to ownership type, subject section and dates need to be processed the following day outside of UTR.  The STA has an edit “access blocked pending UTR completion”. Clear the assignment and access STA the following day to process those changes. Document FTC about any changes being made.
   
   
2. Error: Click => Error if account is established in error. This will take you to the Established In Error page. 
   
   Select from the two reasons available.

3. Summary: Click => Summary to view all the data entered by the registrant. This needs to be checked for possible claimants that are trying to apply for unemployment and not a new account number. If a claimant has applied for an account number the accounts examiner will need to verify and error account out. Check nature of activity. If employer is a PEO, check to see if the employer has a staff leasing license. If none is found a staff leasing letter will need to be sent (See Chapter 6 - “Staff Leasing”). Call the employer to determine if the company is a staff leasing company or temporary agency. Document FTC on your actions.
   
   
4. Image: Liable assignments created by the Status Section, when working a imaged assignment, will have an imaged C-1 or C-1FR available for viewing.
   
   Click => Image to view the Image List for the account.
   Select => View to open those images you want to review. (See Chapter 1 - “My Registration.”)

Acquisition Assignments will be pending on the EMF. These assignments reflect a possible predecessor relationship and further review is required before the account is made liable. These will be listed with TWC Tax Account Number, Employer Name, Date Registered and Action (Review, Error, Summary).

There are 4 possible actions you can take:

1. Review: Click => Review to initiate the review process.  If the employer has entered multiple predecessors they will be listed on the acquisition for review page. This page consists of the predecessor account number, type (total or partial), and date acquired. Status will show not reviewed on each predecessor when more than one is listed. This will change to reviewed after each predecessor is reviewed. To start the review of each predecessor, click on review under the action tab. Proceed through the review as listed below.
   
   First step will be the Acquisition Review page. This will display Successor and Predecessor information entered during the registration.  There is no action to be taken on the screen other than to go to the next step or Cancel (cancel takes you back to My Assignments page). Click => Next.
   
   The next step is the Employer Search page.  This page allows you to search for the Predecessor employer on the EMF.  You can search by Name, Address, Name & Address, TWC Tax Account Number, Phone, F.E.I.N. or S.S.N.  The Filing Number, Cause Number, and A.G. Filing Number currently provide you no results.  The best and first choice to use is the TWC Tax Account Number search. If the registrant did not provide an account number use the name or address searches next. Select your search criteria. Click => Submit.
   
   The next step will provide you with the Employer Search Results page.  A listing of all EMF hits will show.  The accounts examiner will be able to select and view Employer Detail on each of the employers returned on the search.  Employer detail will provide general information on the possible predecessor employer such as Employer name and account number, whether employer has multiple liability, subject date, wages start date, suspend and final wages date, reopen and resumed wages date and information regarding employer quarterly reports on file. This will open in a new window, and click => Close This Window to take you back to the Employer Search Results page.  Selecting the employer will add that employer to the registration process as a predecessor.
   
   Note: When selecting a predecessor account number, the account should be active or inactive. Do not select a predecessor account that shows as nothing, terminated, inactive (error on STS) or the same account number as the successor. Make sure the registration does not have the same predecessor listed twice if the employer has listed multiple predecessors. If this is the situation the accounts examiner will need to return one of them as Return Without Selection. The other will need to be selected as the predecessor.  When selecting a predecessor, check CDS to see if the account has a bankrupt flag before proceeding with the acquisition. The accounts examiner needs to contact Regulatory Integrity Division (RID) Special Actions Unit (SAU) by e-mail to determine if the acquisition can be recorded.
   
   The accounts examiner can also select Search Again or Return Without Selection. Return Without Selection will process the registration without any predecessor information. Contact with the employer should be made before selecting Return Without Selection to determine whether or not a predecessor is applicable.
   
   Next select a predecessor, it will take you to the Acquisition Review page.  This page will display the Successor Values, the Predecessor Values Entered During Registration, Predecessor Values Selected From Search and Predecessor/Successor Relationship values.  Accounts examiner can view the Summary page and predecessor’s View Employer Detail from this page at any time.
   
   Predecessor/Successor relationship will provide the predecessor’s and successor’s account numbers and names, the Acquisition Type (Total, Partial or None), whether or not the Transfer of Experience applies, the Acquisition date and the Predecessor’s Final Wages Date. All these fields are pre-populated with information entered by the registrant and by the predecessor search except for the predecessor’s final wages date.   The predecessor final wages date will be pre-populated only if the predecessor account is already closed on the EMF.  Any date entered on Final Wages date will only process when it is a total acquisition. Selecting Partial or None will disregard the Final Wages Date entry.  When recording a partial acquisition and the predecessor account needs to be closed, the accounts examiner will need to do that outside of UTR. Once the UTR assignment is released, the account can be closed on SNC the same day. Some changes to the pre-populated fields Acquisition Type and Transfer of Experience will require comments on UTR. Any comments that are entered on this page will transfer to FTC and cannot be changed. Click => Determine Liability to continue or Cancel to return to the previous page without saving information from this page.
   
   The next step will be the Wage Reports Due page. This page will appear only on Total Acquisition and consists of Quarter Due, Successor Report Status, Predecessor Report Status and Predecessor Reports. This page is for coding of reports. Check EMF for reports that are posted to the successor account and for any reports that need to be journalized from the predecessor and code accordingly. The arrow button under Successor Report Status is used to change the coding; no report received, report received with payment or report received without payment. Click => Next.
   
   The next step will be the Account Styling page. All styling procedures apply (see Chapter 2 - “Styling Account and Liability Issues of Accounts”). This page consists of Account Styling & Additional Information. Verify the address for + 4 digit zip code. If + 4 digit zip code is not displayed try obtaining one from G1CP, USPS site, a review of the summary page or calling the employer. See Chapter 2 - “Styling Accounts and Liability Issues of Accounts” for styling procedures.           
   
   Click => Submit (will return to My Assignments).
   
   
2. Summary: Click => Summary to view all the data entered by the registrant. This needs to be checked for possible claimants that are trying to apply for unemployment and not a new account number. If a claimant has applied for an account number the accounts examiner will need to verify and error account out. Check nature of activity. If employer is a PEO, check to see if the employer has a staff leasing license. If none is found a staff leasing letter will need to be sent (See Chapter 6 – “Staff Leasing”). Call the employer to determine if the company is a staff leasing company or temporary agency. Document FTC on your actions.
   
   
3. Error: Click => Error if account is established in error. This will take you to the Established In Error page.  Select from the two reasons available.

4. Image: Liable assignments created by the Status Section, when working an imaged assignment, will have an imaged C-1 or C-1FR available for viewing.
   
   Click => Image to view the Image List for the account.
   Select => View to open those images you want to review. (See Chapter 1 - “My Registration.”)

If the acquisition is returned without a predecessor, the account will be liable if any other liability was entered by the registrant. On the ACQ Review Page the predecessor/successor relationship will remove all predecessor information. The accounts examiner will not get a coding page when no predecessor is selected. Click => Determine Liability; the next page will be the Account Styling page. Proceed with account styling (see Section 2.18  - “Styling Accounts and Liability Issues of Accounts”). Click => Submit; the assignment will have message review completed successfully.

If no other liability was entered by the registrant and the accounts examiner is able to determine, by contacting the employer by telephone or e-mail that there is no liability, the accounts examiner can make the account Not Liable. A system generated letter will be sent (FL-206 or FL-207).

If the accounts examiner is unable to contact the employer by telephone or e-mail to determine liability, the UTR assignment can be transferred to the field accounts examiner that is listed on FTK by the unit supervisor for further investigation. Document FTC with attempts made.

If the employer is out-of-state and liability cannot be determined by telephone or e-mail to the employer then release the UTR as Not Liable, pull the system generated letter (FL-206 or FL-207) and send the employer a new C-1 to complete, using the C-1 Return PC Template letter and enclose the Summary page. Document FTC with attempts made. Trace for 90 days. If no response, send second request and do not trace.

Notes: 

Do not pick up the DBA from information that was entered in under registration being reviewed. DBA must be entered in the registration under trade name.

The system will remove the period in .com. This can be added back on the account styling page.

Accounts examiners are not required to place 204.083 comments on internet registration accounts unless:

• The accounts examiner has changed the information provided on the registration. (Registration will require comments and accounts examiner will document FTC)
   
• The accounts examiner has contacted employer and has acquired additional information not entered on the registration.

All other registrations processed will not require FTC, as all relevant questions in most cases will be answered and documented already within the registration.

My Registrations is a list of accounts that TWC has received a hard copy C-1 or C-1FR and a pending account number was assigned. The C-1 or C-1FR is sent through an edit program to create an assignment under My Registrations. The information on the C-1 or C-1FR is keyed by Data Entry and the information will pre-populate the assignment on My Registrations. All the pre-populated information must be verified against the imaged C-1 or C-1FR. Not all fields under My Registrations are pre-populated. The accounts examiner is able to add, delete or correct information that is needed to process the registration prior to clicking => Finalize. Once an application is finalized, no other action can be taken on that account until the account is released from UTR. All liability and styling rules apply when working a C-1 or C-1FR. (See Chapter 2 - "Styling Account and Liability Issues of Accounts"). If a C-1 or C-1FR is not processed through the UTR as liable, a copy of the C-1 or C-1FR needs to be put in the Doc Log & Destroy basket.

If the C-1 or C-1FR:

• Has future liability dates.
• Indicates no wages have been paid to persons working in Texas.
• Indicates wages paid to U.S. Citizens for services performed outside of the United States.
• Is for a non-profit organization that holds an Internal Revenue Service exemption under 501(c)(3).
• Indicates liability under two or more sections of Chapter 201 of the TUCA (domestic, regular, farm & ranch, or liable under two or more categories of farm & ranch).
• Is for a state agency or political subdivision.
• Is for an employer exempt from the TUCA, a church is one example.
• Has a mailing address outside of the United States.
• Is for a liable account.
• Indicates liability outside of statute (more than 3 years) of limitations.
• Has no liability indicated, but a C-3 and money was received.

Assignments may be processed as not liable, leave pending, error, traced with a reminder date or liable.

1. Click => My Registration. This will bring up the Imaged Entry Assignment which will display all assignments with imaged C-1 or C-1FR.
2. Click => Image located under Action. This will display the Tax Image Search.
3. Click => View located under Action to view all documents. To determine what action needs to be taken.
4. Have the display of the Unemployment Tax Registration displayed on the 1st monitor. Move imaged C-1 or C-1FR to 2nd monitor to have a constant view of the documents.
5. Click => Verify located under Action on your imaged entry assignment to complete assignment associated to the imaged C-1 or C-1FR.

C-1 or C-1FR with No Wages Paid Date

Imaged Entry Step 1: Click => Ineligible.
Ineligible Image Entry: Select => Leave Pending. A comment must be entered.
Click => Submit. 
Accounts examiner must key on STA as not liable and send FL-206 or FL-207. Place a copy of the C-1 or C-1FR in Doc Log & Destroy basket.

C-1 or C-1FR with a Wages Paid Date and No Liability

The first employment date and first wages date cannot be in the future.

Imaged Entry Step 1: Click => Next.
Imaged Entry Step 2: Click => Next.
Employment: Click => Next.
Acquisitions: Select => No; Click => Next.
Voluntary Election: Select => No; Click => Next.
Registration Requirement: Select => None (Not Liable); Click => Save.
The employer will be sent a system generated FL-206 or FL-207.

Leave pending: Unable to process under UTR, take appropriate action needed (i.e. already liable, 501(c)(3), out of statute C-1 or C-1FR, establishing account under 201.024 based on C-3 and money (see Chapter 1 - “New Accounts 201.024”) or multiple liability, etc).

Imaged Entry Step 1: Click => Ineligible.
Ineligible Image Entry: Select => Leave Pending. A comment must be entered.
Click => Submit.

The accounts examiner must review and take appropriate action as needed. Do not leave account in pending status on EMF without a trace, use TFL to trace account. STA action can be taken the same day. Place a copy of C-1 or C-1FR in the Doc Log & Destroy basket.  Document FTC on what action is being taken.

Error: Employer already has an account.

Imaged Entry Step 1: Click => Ineligible.
Ineligible Image Entry: Select => Established In Error. Enter => Duplicate Tax Account No.
Click => Submit.

The employer will be sent a system generated FL-83. Review the good account number to determine if any changes need to be made per C-1 or C-1FR. Place a copy of the C-1 or C-1FR in the Doc Log & Destroy basket under the good account number.

Trace with a reminder date: The accounts examiner needs to review the C-1 or C-1FR at a later date. The first employment and first wages date cannot be in the future and no other liability can be entered.

Imaged Entry Step 1: Click => Next.
Imaged Entry Step 2: Click => Next.
Employment: Click => Next.
Acquisitions: Select => No; Click => Next.
Voluntary Election: Select => No; Click => Next.
Registration Requirements: Select => Next Quarter (first day of that quarter), 20 weeks or enter a date.
Click => Save.

This account will remain under Incomplete Registration until the accounts examiner takes other action. Select => Resume to complete the registration.

Liable: The accounts examiner has determined the C-1 or C-1FR in review is a liable account and can be processed through UTR with regular, domestic or farm and ranch employment.

A.    Accounts Released Without an Acquisition (C-1)

Imaged Entry – Step 1 (Regular and Domestic)

The steps in UTR have been pre-populated with information that was keyed from the C-1. Verify all pre-populated information. The employment type and business type is very important. This will determine the path the system will follow to establish the account correctly. Click => Next

Note: If the following error message is received “The F.E.I.N. you entered has already been registered” check for duplicate, error or terminated account. When comments are entered in UTR they will transfer to FTC. Comments cannot be changed or deleted on FTC.

Imaged Entry – Step 2 (Regular and Domestic)

Ownership information: Is captured from the C-1 (Item 11). The names can be an individual’s name or an entities name depending on the type of business. If there is an incorrect name or the name is not in the correct block, correct it. The name can be removed by selecting Remove. You will be able to add new owner information later in the UI Tax Registration wizard. Click => Next.

Employment: Verify employment dates; no future dates can be in place to continue. The twenty week date cannot be a future date. Verify FUTA, number of employees and employment outside U.S. All * (red asterisks) must be completed in processing through UTR. Click => Next.

Acquisitions: If no acquisition is listed on the C-1. Select => No. Click => Next.

Voluntary election will appear if liability has not been met. Select => Yes or No.

The next page for review will show the owner information depending on what business type was selected except if the registration is a Corporation, PA, PC, LLC or PLLC. The page for review will be the entity details information. This is the Corporation Information and Registered Agent information. Click => Next.
Individual (sole proprietor), partner, officer, trustee, executor or controlling party detail list will display depending on type of ownership that was selected. This page is to add a new owner, officer, partner, etc. or change any information by clicking Change or Delete in Action field. Click => Next.

Notes:   

Individual/Sole Proprietor – Can add owner/spouse information

Partner List – General Partnership – must list two partners
                      Limited Partnership (LP) – must list general partner
                      Limited Liability Partnership (LLP) – must list at least one partner

Joint Venture (JV) – must have two partners

Note: Can add new partner - individual/entity

Detail Page for the following consists of Registration Information and Corporation Information (filing #).

             Officer List - Corporations
             Limited Liability Company (LLC)
             Professional Limited Liability Company (PLLC)
             Professional Corporation (PC)
             Professional Association (PA)
             Note: Can add new officer/member 

            Trust – Trustee Detail – Can add new trustee - individual/entity  
                              
            Estate – Executor List – Can add new executor – individual/entity

            Other – Controlling Party List – Can add new controlling party – individual/entity 

Employer Mailing Address page: This page needs to be checked against STS screen to verify that the address is exactly the same and that Code 1 has been verified (the + 4 digits are on the zip code). Make any change to match STS. The FEIN can also be added in on this page. If the payroll record address is the same as the mailing address, select => Yes.  If different select => No and the Payroll Records Address screen will appear (see below) to review. Click => Next.

Payroll Records Address page:  This is the employer’s business address where records or payrolls are kept. Review C-1 to make sure information is correct. Click => Next.
Trade Name and Physical Location List: This is a list of all trade names. If no change is needed,   Click => Next.  Action: Click => Change or Delete to make a change or Click => Add location. If you click change or add location the Trade Name and Physical Location Details screen will appear.

Trade Name and Physical Location Details: This page will have the trade name if one was entered. Whatever is listed as the trade name will show on EMF Line 3 after the account is released. Make sure the only thing that was keyed is the trade name. To make a change under Action - Click => Change or Delete.   

Nature of Activity: This information should be pre-populated from the C-1. If not completed, enter all information from the C-1 (Item #23). If employer is a PEO, check to see if the employer has a staff leasing license. If none is found a staff leasing letter will need to be sent (see Chapter 6 – “Staff Leasing’). Call the employer to determine if the company is a staff leasing company or temporary agency. Document FTC on your actions. Click => Next.

Review and Finalize: When comments are entered in UTR they will transfer to FTC. Comments cannot be changed or deleted on FTC. Review all information before clicking on Finalize.  General information cannot be edited. Liability, ownership, location information can be edited, these will be hyperlinked. Click on the heading to make any corrections if needed. If no corrections are needed Click => Finalize. Once the account is finalized no changes can be made until the account is released from the UTR My Assignments. A Registration Summary page will appear.

Registration Summary: This page will show the employer is liable and will display TWC Tax Account Number. To view the next registration Click => My Registration on the menu tab bar.

B.  Accounts Released With an Acquisition (C-1)

When there is an acquisition on the C-1 select => Yes. Click => Next.

Acquisition List: This page will list the predecessor(s) that were keyed from the C-1. Each predecessor(s) will need to be reviewed. The accounts examiner cannot add a new acquisition or continue from this page until all predecessor(s) in the table are completed.

Click => Change to finish the acquisition.
Click => Delete if the predecessor(s) was entered in error (Document the Review & Finalize page with reason why predecessor was deleted).

Acquisition Details: All required fields should be pre-populated if listed on the C-1.

Acquisition Information: acquisition date.
Acquisition Type: Total or Partial.
If partial, describe.
Previous Owner Information: Verify all required information * (red asterisk). Click => Next.

Note: When reviewing the Acquisition Details page the information will be pre-populated with the acquisition information and the previous owner information that was keyed from the C-1. If the C-1 has the word “same” as the address, it will populate the address with the word “same”. The word “same” will need to be deleted to process. If not deleted the accounts examiner will receive an error message “Address: Enter at least 5 characters”.

The information that is pre-populated in the previous owner information should not be changed to match what is on EMF unless the predecessor TWC Tax account number is incorrect. If no information was entered then enter the required fields to complete the Acquisition Details Page with the address on EMF.

Acquisition Ownership:

If yes is selected, check all that apply then Click => Next.
If no is selected, Click => Next.

Acquisition Relationship:

If yes is selected, check all that apply then Click => Next.
If no is selected, Click => Next.

Acquisition Equitable Interest: 

If yes, Click => Next.
If no, Click => Next.

Acquisition Asset:

If yes, describe, Click => Next.
If no, Click => Next.

Acquisition List: This page lists business that was acquired and reviewed.

Click => Next - if no additional acquisitions need to be reviewed.
Click => Add Acquisition if there are additional predecessors.

Voluntary Election:  

Select => Yes or No.
Click => Next

Go back to Imaged Entry – Step 2 (Regular and Domestic) to complete registration.

C.  Accounts Released Without an Acquisition (C-1FR)

Imaged Entry – Step 1 (Farm and Ranch)

The steps in UTR have been pre-populated with information that was keyed from the C-1FR. Verify all pre-populated information. The employment type and business type is very important. This will determine the path the system will follow to establish the account correctly. Click => Next.

Note: If the following error message is received “The F.E.I.N. you entered has already been registered” - check for a duplicate, error or terminated account. When comments are entered in UTR they will transfer to FTC. Comments cannot be changed or deleted on FTC.

Imaged Entry – Step 2 (Farm and Ranch)

Ownership information: Is captured from the C-1FR (Item 11). The names can be an individual’s name or an entities name depending on the type of business. If there is an incorrect name or the name is not in the correct block, correct it. The name can be removed by selecting Remove. You will be able to add new owner information later in the UI Tax Registration wizard. Click => Next.

Farm and Ranch Employment:

Worker Type:

Check all that apply:

• Workers, other than migrants and seasonal, are employed on a farm or ranch.
  
  
• Migrant workers are employed.
  
  
• Seasonal workers working with migrant workers are employed.
  
  
• Seasonal workers are employed on a truck farm, orchard, or vineyard.

Is this registration for a Crew Leader?  Select => Yes or No. Click => Next.

Farm and Ranch Details: Verify pre-populated information that was keyed from C-1FR. Depending on worker type selected the employment start date and wages start date will be pre-populated (regular, migrant, seasonal workers, etc.). No future dates can be in place to continue. Twenty week date cannot be a future date. Verify FUTA, number of employees and employment outside U.S. All * (red asterisks) must be completed in processing through UTR. Click => Next.

Acquisitions: If no acquisition is listed on the C-1FR. Select => No. Click => Next.

Voluntary Election will appear if liability has not been met. Select => Yes or No.  

The next page for review will show the owner information depending on what business type was selected except if the registration is a Corporation, PA, PC, LLC or PLLC. The page for review will be the entity details information. This is the Corporation Information and Registered Agent information. Click => Next.

Individual (sole proprietor), partner, officer, trustee, executor or controlling party detail list will display depending on type of ownership that was selected. This page is to add a new owner, officer, partner, etc. or change any information by clicking Change or Delete in Action field. Click => Next.

Notes:

Individual/Sole Proprietor – Can add owner/spouse information

Partner List – General Partnership – must list two partners
                       Limited Partnership (LP) – must list general partner
                       Limited Liability Partnership (LLP) – must list at least one partner

Joint Venture (JV) – must have two partners

Note: Can add new partner – individual/entity

Detail Page for the following consists of Registration Information and Corporation Information (filing #).

              Officer List - Corporations
              Limited Liability Company (LLC)
              Professional Limited Liability Company (PLLC)
              Professional Corporation (PC)
              Professional Association (PA)
              Note: Can add new officer/member     

              Trust – Trustee Detail – Can add new trustee – individual/entity

              Estate – Executor List – Can add new executor – individual/entity

              Other – Controlling Party List – Can add new controlling party – individual/entity

Employer Mailing Address page: This page needs to be checked against STS screen to verify that the address is exactly the same and that Code 1 has been verified (the + 4 digits on the zip code). Make any changes to match STS. The FEIN can also be added in on this page. If payroll record address is the same as the mailing address, select => Yes. If different, select => No and the Payroll Records Address screen will appear (see below) to review. Click => Next.

Payroll Records Address Page: This is the employer’s business address where records or payrolls are kept. Review C-1FR to make sure information is correct. Click => Next.
Trade Name and Physical Location List: This is a list of all trade names. If no change is needed Click => Next. Action: Click => Change or Delete to make a change or Click => Add location.  If you click change or add location the Trade Name and Physical Location Details screen will appear.

Trade Name and Physical Location Details: This page will have the trade name if one was entered. Whatever is listed as the trade name will show on EMF Line 3 after the account is released. Make sure the only thing that was keyed is the trade name. To make a change under Action: Click => Change or Delete.

Nature of Activity: This information should be pre-populated from the C-1FR. If not completed, enter all information from the C-1FR (Item #27). Click => Next.

Review and Finalize: When comments are entered in UTR they will transfer to FTC. Comments cannot be changed or deleted on FTC. Review all information before clicking on Finalize. General information cannot be edited. Liability, ownership, location information can be edited, these will be hyperlinked. Click on the heading to make any corrections if needed. If no corrections are needed, Click => Finalize. Once the account is finalized no changes can be made until the account is released from the UTR My Assignments. A Registration Summary page will appear. 

Registration Summary: This page will show the employer is liable and will display the TWC Tax Account Number. To review the next registration Click => My Registration on the menu tab bar.

 D. Accounts Released With an Acquisition (C-1FR)

When there is an acquisition on the C-1FR select => Yes. Click => Next.

Acquisition List: This page will list the predecessor(s) that were keyed from the C-1FR. Each predecessor(s) will need to be reviewed. The accounts examiners cannot add a new acquisition or continue from this page until all predecessor(s) in the table are completed.

Click => Change to finish the acquisition.
Click => Delete if the predecessor(s) were entered in error. (Document the Review & Finalize page with reason why predecessor was deleted).

Acquisition Details:All required fields should be pre-populated if listed on the C-1FR.

Acquisition Information: acquisition date.
Acquisition Type: Total or Partial.
If partial, describe.
Previous Owner Information – Verify all required information * (red asterisk). Click => Next.

Note: When reviewing the Acquisition Details page the information will be pre-populated with the acquisition information and the previous owner information that was keyed from the C-1FR. If the C-1FR had the word “same” as the address, it will populate the address with the word “same”. The word “same” will need to be deleted to process. If not deleted the accounts examiner will receive an error message “Address: Enter at least 5 characters”.

The information that is pre-populated in the previous owner information should not be changed to match what is on EMF unless the predecessor TWC Tax account number is incorrect. If no information was entered then enter the required fields to complete the Acquisition Details Page with the address on EMF.

Acquisition Ownership: 

If yes is selected, check all that apply then Click => Next.
If no is selected, Click => Next.

Acquisition Relationship:

If yes is selected, check all that apply then Click => Next.
If no is selected, Click => Next.

Acquisition Equitable Interest:

If yes, Click => Next.
If no, Click => Next.

Acquisition Asset:  
 
If yes, describe, Click => Next.
If no, Click => Next.

Acquisition List: This page lists business that was acquired and reviewed. 

Click => Next if no additional acquisitions need to be reviewed.
Click => Add Acquisition if there are additional predecessors.

Voluntary Election:  

Select Yes or No.
Click => Next.

Go back to Imaged Entry – Step 2 (Farm and Ranch) to complete registration.

Note: If any account is made ineligible or left pending through UTR document FTC as to what action is being taken to obtain liability information.

Incomplete Registrations: When an accounts examiner starts an imaged entry assignment and stops, the account will be transferred to “Incomplete Registration.

Under Action the accounts examiner can:

1. Select => View to view the summary information that has been entered.
2. Select => Resume to continue the registration process.
3. Select => Delete to move the registration back to imaged entry assignments to complete.
4. Select => Image to view the C-1 or C-1FR.  

Not liable Registration: When an accounts examiner has determined that an account needs to be reviewed at a later date to determine liability. The Remind Date is the date the account will need to be reviewed.

Under Action the accounts examiner can:

1. Select => View to view the summary information that has been entered.
2. Select => Resume to continue the registration process.
3. Select => Image to view the C-1 or C-1FR.

Finalized Registration: This is a list of all liable registrations in UTR that were finalized that date. After the nightly tax run, these accounts are transferred to My Assignments to be reviewed.

Create a Registration: When an accounts examiner receives a completed and liable C-1 or C-1FR from an employer the C-1 or C-1FR can be entered under this section of the UTR by the accounts examiner. 

Employer Search – This is used to search on EMF by the following:

• Name
• Address
• Name and Address
• TWC Tax Account Number
• Phone
• F.E.I.N.
• S.S.N.
• Filing Number – will currently provide no results
• Cause Number – will currently provide no results
• A.G. Filing Number – will currently provide no results

Registrant Search – This will search UTR or UTS by the following:

• Last Name
• User ID
• Email Address

Registration Search – This is to search UTR

• Employer Name
• TWC Tax Account Number
• F.E.I.N.   

Report List

• Assignments – Displays a list of assignments completed by an accounts examiner during the report period selected.  Click => Assignment History to go to “Report Criteria”. 

Assignment History Report Criteria

• Report Period:   Current Month
                             Date Range: Enter Begin Date and End Date

• Assignment Type:  All
                                Review
                                Imaged

Accounts examiner will need to select one in each section and click => Submit. Clicking submit will show the Assignment History Report.

Assignment History Report

• Report Criteria: As of                         
                            Report Period
                            Assignment Type

• Assignment History Summary: Total Assignments

• Review Assignments: Liable
                                      Acquisition 
                                      Est. In Error
                                      Total   

• Imaged Assignments: Finalized                                    
                                     Not Liable
                                     Ineligible
                                     Total 

• Staff History: Name
                         Review Assignments                                                                                                             
                         Imaged Assignments                                                                                                                
                         Action
  

There are 4 User Groups within the online applications:

1. ADVANCED – Restricted to Tax Administration Only (will not display).
   
   
2. INTERMEDIATE – Regional Tax Managers (RTM’s), Managers, Assistant Managers, Supervisors and TEU.
   
   
3. BASIC – Accounts Examiners & Non Tax Personnel (Labor Law, Benefits, Workforce Board).
   
   
4. EMPLOYER – Employers and their representatives.

Within each group the permissions will vary and can be setup or updated by Tax Administration, Accounts Administrator, or other users who have authority to change permissions.

See link below:
http://www.twc.state.tx.us/ui/tax/taxservfeatures.html